Non-cash tips, such as passes, tickets, or services, do not
count as wages.

Note: A club, hotel, or restaurant may
require customers who use its dining or banquet rooms to pay a service
charge, that is given to the employees. The employee's share of this
service charge is not a tip. It is part of wages paid to the employee
by the employer.

(For special rules concerning employee tip reporting to employers
and payment of FICA tax on tips, see §1408.)